Joint and several liability of a tax representative – judgment of the General Court of the European Union
CJEU judgment in Case T-356/25 Rapera: is a tax representative jointly liable for VAT when they only file returns and make tax payments?
KSeF 2026 – the 5 most common mistakes in structured invoicing and how to avoid them
The mandatory National e-Invoicing System (KSeF) fundamentally changes the way transactions between businesses are documented. We outline five key areas that deserve particular attention.
Will the Stellantis judgment bring clarity across the EU on the VAT treatment of transfer pricing adjustments?
The Court of Justice of the European Union has, for the first time, ruled in a case directly addressing the VAT implications of transfer pricing adjustments (Case C-603/24 Stellantis Portugal). This is a highly significant and controversial issue across the EU due to the absence of a harmonised approach among Member States.
Bad debt relief for VAT available only to the original creditor – the EU Court judgment in case T-233/25 Mokoryte
A taxpayer who has not received payment for goods or services supplied may – subject to certain conditions – benefit from a bad debt relief, i.e. to reduce the output VAT previously paid to the tax authorities (Article 89a of the VAT Act). However, as confirmed by the Court in case T-233/25 Mokoryte, this possibility…
Did the Supreme Administrative Court grant a VAT exemption for erotic performances?
In recent days, much attention has been drawn to the judgment of the Supreme Administrative Court (NSA) of 16 October 2025, case no. I FSK 1342/22.
CJEU judgment in the Xyrality case C-101/24 – Is the platform liable for VAT?
xyrality: CJEU ruling C-101/24 – is the platform liable for VAT? Analysis of Articles 28 and 9a, impact on platform models and pre-2015 settlements.
Transfer pricing adjustments and VAT – The Arcomet Case
As part of our series TP and VAT, where we discuss key issues concerning intra-group transactions (Intra-group settlements under the scrutiny of the CJEU – key issues in transfer pricing and VAT | MDDP), we covered the Arcomet case (C-726/23) and the opinion of the Advocate General of the CJEU (A new perspective from the…
Disposal of an organised part of an enterprise – what does it involve, what are the tax risks and how can they be secured?
Organised part of an enterprise Tax regulations define an organised part of an enterprise [hereinafter: OPE] as a set of assets – tangible and intangible, including liabilities – organisationally and financially separated within an existing enterprise, intended to perform specific business tasks, which could also constitute an independent enterprise performing these tasks on its own.…
Draft KSeF Act Adopted by the Council of Ministers – what concerns remained?
KSeF – the Final Stage of the Legislative Process On 17 June 2025, the Council of Ministers adopted the draft act implementing the mandatory National e-Invoicing System (KSeF), marking the final stage of the legislative process. It appears that no major amendments are expected during parliamentary proceedings, and the version of the KSeF proposed by…
CJEU: Compensation for carrier losses without VAT and without surprises
In its judgment in the Polish case of 8th May 2025, ref. C 615/23, the CJEU confirmed that lump-sum compensation paid by local government units to public transport operators, aimed at covering losses from this business activity, is not subject to VAT. The judgment confirms the previous practice on the qualification of public subsidies in…